Legislation: batch D — NY OH OK OR PA RI SC SD TX UT

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/ny/2023-2024/s-2473.md

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+---
+type: "Bill"
+title: "Relates to certified public accountants"
+description: "Relates to certified public accountants; requires that a majority of the ownership of a professional service corporation formed to lawfully engage in the practice of public accountancy as a firm are individuals licensed to practice public accountancy in some state; enacts similar provisions for partnerships and LLCs."
+jurisdiction: "us/states/ny"
+legislature: "New York Legislature"
+session: "2023-2024"
+identifier: "S 2473"
+citation: "New York S 2473 (2023-2024)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Toby Ann Stavisky"]
+version_count: 2
+action_count: 17
+vote_count: 4
+first_action: "2023-01-20"
+last_action: "2023-12-08"
+source: "openstates"
+source_identifier: "ocd-bill/8ccbc61e-8d58-4815-a10b-f8da8cf8f020"
+source_url: "http://www.nysenate.gov/legislation/bills/2023/S2473"
+source_hash: "73abe532886fd990b7f87eb705f8454fb7ffd8958652ea17a5b019d6b4a35b7d"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-ny"]
+---
+
+# New York S 2473 (2023-2024) — Relates to certified public accountants
+
+Relates to certified public accountants; requires that a majority of the ownership of a professional service corporation formed to lawfully engage in the practice of public accountancy as a firm are individuals licensed to practice public accountancy in some state; enacts similar provisions for partnerships and LLCs.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **S2473** (committee substitute) — [source](http://assembly.state.ny.us/leg/?sh=printbill&bn=S2473&term=2023&Text=Y)
+2. **S2473A** (committee substitute) — [source](http://legislation.nysenate.gov/pdf/bills/2023/S2473A)
+
+## Votes
+
+- Floor Vote - Version: A — **59–2** (pass) · upper
+- Higher Education Vote - Version: A — **11–0** (pass) · upper
+- Assembly Vote — **144–0** (pass) · lower
+- Finance Vote - Version: A — **22–0** (pass) · upper
+
+## Sponsors
+
+- Toby Ann Stavisky — primary (person)
+- Dean Murray — cosponsor (person)
+- William Weber — cosponsor (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2023-01-20** REFERRED TO HIGHER EDUCATION `referral-committee`
+- **2023-01-30** AMEND AND RECOMMIT TO HIGHER EDUCATION `amendment-passage, referral-committee`
+- **2023-01-30** PRINT NUMBER 2473A `amendment-passage`
+- **2023-02-14** REPORTED AND COMMITTED TO FINANCE `referral-committee`
+- **2023-05-16** 1ST REPORT CAL.1022
+- **2023-05-17** 2ND REPORT CAL.
+- **2023-05-18** ADVANCED TO THIRD READING
+- **2023-05-22** PASSED SENATE `passage`
+- **2023-05-22** DELIVERED TO ASSEMBLY
+- **2023-05-22** REFERRED TO HIGHER EDUCATION `referral-committee`
+- **2023-05-30** SUBSTITUTED FOR A4189
+- **2023-05-30** ORDERED TO THIRD READING RULES CAL.341
+- **2023-05-30** PASSED ASSEMBLY `passage`
+- **2023-05-30** RETURNED TO SENATE
+- **2023-11-29** DELIVERED TO GOVERNOR `executive-receipt`
+- **2023-12-08** SIGNED CHAP.701 `executive-signature`
+- **2023-12-08** APPROVAL MEMO.47
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8ccbc61e-8d58-4815-a10b-f8da8cf8f020`. Confidence: reported (aggregated from official New York legislature records).
+